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M/S. Assam Company Ltd. and anr. Etc. Vs. State of Assam and ors.

Court : Supreme Court of India

Reported in : AIR2001SC1485; (2001)166CTR(SC)489; JT2001(4)SC75; 2001(2)SCALE613; (2001)4SCC202; [2001]2SCR515

..... a composite income is exigible to both income-tax under the indian income tax act. 1961 and the assam agricultural income tax act. 1939.2. in this context being aggrieved by the decision of the agricultural income tax officer of the state of assam (state officer) who refused to accept the computation of agricultural income made by the income tax officer (central officer) under the income tax act, 1961 (central act) for the purpose of the levy of assam agricultural income tax for the ..... of the constitutional definition of agricultural income under article 366(1) of the constitution, the agricultural income tax officers of the state are bound by the computation of agricultural income made by the income tax officer under the central act. they also contended before the high court that the assam agricultural income tax act (the state act) has not specifically authorised the state officers acting under the said act to recompute the agricultural income which was already determined by .....

Netley b Estate Vs. Assistant Commissioner of Agricultural Income-tax ...

Court : Karnataka

Reported in : (2003)179CTR(Kar)167; [2002]257ITR532(KAR); [2002]257ITR532(Karn)

..... the provisions of section 26(4) and the explanation thereto of the karnataka agricultural income-tax act, 1957, as amended by act 18 of 1997 (hereinafter referred to as the act), read as follows :'26. (4) where any business through which agricultural income is received by a company, firm or association of persons is discontinued or any ..... of karnataka in 2397 of 1988 and other connected matters, it has become necessary to amend the karnataka agricultural income-tax act, 1957, retrospectively with effect from april 1,1975, to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm stood dissolved.' ..... 18 of 1997 with retrospective effect from april 1, 1975.4. when sections 26 and 27 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), were originally incorporated in the act these two sections provided only for assessment or reassessment of pre-dissolution or pre-discontinuance of a firm. in .....

K.P. Mathew Vs. Agricultural Income-tax Officer

Court : Kerala

Reported in : [1974]96ITR121(Ker)

..... there are more than two, all must be impleaded to make the representation of the estate complete'. but section 24 of the agricultural income-tax act, 1950, or the corresponding provision in the income-tax act, 1961, does not say that, in such a case, the assessment must be against all the legal representatives, or that ..... notices have been duly issued. the case arises under the agricultural income-tax act, 1950. the relevant provisions in this act and in the income-tax act, 1956, are similar ; and the same question would arise also under the latter act. so, i issued notice to the income-tax counsel of the central government; and i had the able ..... briefly state the facts of the case. one ittiachan poulose, who was an assessee under the agricultural income-tax act, 1950, within the jurisdiction of the respondent, the agricultural income-tax officer, alwaye, filed a return of his total agricultural income for the assessment year 1970-71. in response to a notice issued under section 18(2) .....

Mohd. Abdul Jalil Khan Vs. State

Court : Allahabad

Reported in : AIR1958All38

..... . 'person' as defined in section 2 (11) of the act is an individual or association of individuals owning or holding property for himself or for any other ..... a manager, that income cannot be treated as his personal income and added to his personal income from other sources for the purpose of assessing agricultural income-tax. the income received by him as a mere manager of the trust property must, therefore, be assessed separately from his personal income.4. section 3, agricultural income-tax act, is the charging section and provides for agricultural income-tax being charged on the total agricultural income of every person .....

State of Uttar Pradesh Vs. Yashpal Singh

Court : Supreme Court of India

Reported in : [1967]63ITR216(SC)

..... leave arises out of proceedings for assessment of agricultural income-tax under the u.p. agricultural income-tax act, 1948 (u. p. act no. iii of 1949) (hereinafter referred to as 'the act'). the respondent was an agriculturist in the district of agra, and was assessed to agricultural income-tax for the year 1358, fasli. the income that came up for assessment included income derived from direct agricultural operations carried on by the respondent himself ..... it and referred the following question for the opinion of the allahabad high court 'an assessee files a return showing his income from and the expenses of cultivation under section 6(2)(b) of the agricultural income-tax act. his returns are rejected and the income is determined to be much higher than what has been shown in the returns. is it open to the assessing .....

Sri Ramaswami Mudaliar Kudumba Dharma Trust and Ramaswami Mudaliar Sam ...

Court : Chennai

Reported in : [1983]139ITR990(Mad)

..... in the counter-affidavit that there is no regular appointment of trustee to the trusts and that chidambaranatha mudaliar was filing affidavits for getting exemption from agricultural income-tax in the earlier years. section 35 of the act does not contemplate the issue of a notice for each of the years. it is also contended in the counter-affidavit that the will contemplates creation ..... charitable purposes, and in the case of property so held in part only for such purposes, the income applied thereto was exempt from agricultural income-tax. but by amendment act 4 of 1973, the following clause was substituted for clause (b) of section 4 of the principal act.' any agricultural income derived from property held under trust, wholly or partly for charitable or religious purposes, to the same .....

Senairam Doongarmall Vs. the State of Assam

Court : Guwahati

..... income coming; within the definition of agricultural income as defined under the assam agricultural income tax act which alone is the point for our decision. 14. the indian income-tax act bears no analogy to the assam agricultural income-tax act--and the income assessable under the income-tax is not the same as is liable to be taxed under the assam agricultural income-tax act; rather the one is exclusive of theother and the agricultural income is not assessable under the income-tax act. under the income-tax act .....

Williamson Magor and Co. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Guwahati

..... be liable to agricultural income-tax.'9. under the statutory scheme as laid down in the income-tax act, 1961, vis-a-vis, the agricultural income-tax act of 1939, the agricultural income-tax officer in computing the agricultural income or making assessment of agricultural income under the act, 1939, is under an obligation to accept the assessment of the income which has already been made by the central income-tax authorities under rule 8 of the income-tax rules, 1962. income from sale ..... of tea grown and manufactured by the seller is derived partly from business and partly from agriculture. the income has .....

Sri Rama Chandra Mardaraj Deo Vs. Collector of Agricultural Income-tax

Court : Orissa

Reported in : AIR1952Ori281; [1952]22ITR220(Orissa)

..... the proviso, an order declining to interfere is an order prejudicial to the assessee. the orissa legislature, while enacting the agricultural income-tax act of 1947 and having this proviso to the parent income tax act before it, did not choose to enact any such proviso to sub-section 28 thereof. on the other hand, the ..... 29 of the orissa agricultural income-tax act. the appellate order passed by the collector of agricultural income-tax under section 25 corresponds to the appellate order passed by the assistant commissioner under the income-tax act under section 31 of that act. the power of the revenue commissioner in revision under section 23 of the agricultural income-tax act corresponds to the power ..... wrong view of law in refusing to state a case in exercise of the powers conferred by subsection (2) of section 29 of the agricultural income-tax act.4. the next question for consideration is whether any question of law arises on the decision of the revenue commissioner under section 28 so as .....

issac Peter and ors. Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : [1998]229ITR752(Ker)

..... at the instance of the partners of the assessee-firm, pambra coffee plantations, pambra, from the order passed by the commissioner of agricultural income-tax, dated march 17, 1986, invoking powers under section 34 of the agricultural income-tax act, 1950. the relevant assessment year is 1978-79. the accounting period is from july 1, 1976, to june 30, 1977. ..... for recovery only if recovery is not possible from the existing firm ?' the relevant facts are as follows : pambra coffee plantations, pambra, was assessed under the agricultural income-tax act, 1950, for the assessment year 1978-79, relevant to the accounting period from july 1, 1976 to june 30, 1977, by order dated april 25, 1980 ..... deed executed on march 28, 1978. it is the above finding that is under challenge before this court.2. the provisions of section 28 of the agricultural income-tax act, 1950, which require an interpretation read as follows :'(1) where at the time of making an assessment under section 18, it is found that a .....